Great expectations?
Article Abstract:
Five members of the International Accounting Standards Board (IASB) Standards Advisory Council (SAC) have taken part in a roundtable to discuss the expectations of regulators and the different barriers to consistent application of International Financial Reporting Standards (IFRS). They do not have issues with the complexity of the IASB's standards, but they want the standard-setters to be very careful in writing the standards and not use any words that are subject to interpretation.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2006
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IFRS: time to walk away?
Article Abstract:
The European Union (EU) is becoming increasingly dissatisfied with International Financial Reporting Standards (IFRS) and wants to diverge from full IFRS. However, the U.K. Accounting Standards Board (ASB) believes Europe has an important role to play in the move toward global accounting standards.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2007
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